Course Description:

This 4-hour course is designed to meet the 4-hour professional ethics CPE requirement for Massachusetts CPAs.  It provides an overview of ethical thought along with the core values of the CPA profession and the application of these values to ethical reasoning.  The applicable rules promulgated by the Massachusetts Board of Public Accountancy found in 252 CMR 2.00 and 252 CMR 3.00: Code of Ethics and Rules of Professional Conduct are covered in detail.  The AICPA Code of Professional Conduct is also covered in detail.  Case studies are utilized throughout the course to emphasize material.

 Learning Objectives

Upon completion of this course, you should be able to:

•             Recognize ethics from an overall and professional perspective

•             Recognize the ethical standards contained in the Massachusetts Board of Public Accountancy rules

•             Recognize the ethical standards contained in the AICPA Code of Professional Conduct

Prerequisites: None

Level: Overview

NASBA Category: Ethics

Recommended CPE:  4 Hours

Revision Date:  5/28/2024

Additional Contents : Complete, no additional material needed
Advance Preparation : None
Intended Participants : Any CPA looking to maintain or enhance their professional competence
Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE
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